BRIDGE ACADEMY CHARTER SCHOOLLocal Government

Assistance Listing Number, Federal Agency, and Program Name 10.553 and 10.555, U.S. Department of Agriculture, Child Nutrition Cluster Federal Award Identification Number and Year 251960, 251970 Pass through Entity - Michigan Department of Education Finding Type Material weakness Repeat Finding Yes 2024 001 Criteria The Academy must submit monthly claims for reimbursement for meals served to eligible students within 60 days following the last day of the month covered by the claim (7 CFR sections 210.8, 220.11, 215.10, and 225.15 (c)). Upon preparation of meal reimbursement claims, the Academy is required to have controls in place to ensure the accuracy of the request for reimbursement. Condition The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being reimbursed an incorrect amount by the Michigan Department of Education. Questioned Costs None Context Monthly reimbursement claim requests do not have evidence of a second review. However, monthly claim requests are supported by underlying detail from the point of sale system. Cause and Effect The absence of a secondary review comparing meal data from the Academy's meal tracking point of sale system to the inputs into the MiND system resulted in the Academy being reimbursed for inaccurate amounts. Recommendation The Academy should implement a control where the monthly reimbursement request is reviewed and approval is documented to ensure the submission is mechanically accurate and that it agrees with the Academy’s internal meal claims data report. Views of Responsible Officials and Corrective Action Plan The Academy agrees with the recommendation and intends to implement the related procedures.

Assistance Listing, Federal Agency, and Program Name - 10.553 and 10.555, U.S. Department of Agriculture, Child Nutrition Cluster Federal Award Identification Number and Year - 241960 and 241970 Pass through Entity - Michigan Department of Education Finding Type - Significant deficiency Repeat Finding - No Criteria - The Academy must submit monthly claims for reimbursement for meals served to eligible students within 60 days following the last day of the month covered by the claim (7 CFR sections 210.8, 220.11, 215.10, and 225.15 (c)). Upon preparation of meal reimbursement claims, the Academy is required to have controls in place to ensure the accuracy of the request for reimbursement. Condition - The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being reimbursed an incorrect amount by the Michigan Department of Education. Questioned Costs - None Context - Monthly reimbursement claim requests do not have evidence of a second review. However, monthly claim requests are supported by underlying detail from the point of sale system. Cause and Effect - The absence of a secondary review comparing meal data from the Academy's meal tracking point of sale system to the inputs into the MiND system resulted in the Academy being reimbursed for inaccurate amounts. Recommendation - The Academy should implement a control where the monthly reimbursement request is reviewed and approval is documented to ensure the submission is mechanically accurate and that it agrees with the Academy’s internal meal claims data report. Views of Responsible Officials and Planned Corrective Actions - The Academy agrees with the recommendation and intends to implement the related procedures.

Assistance Listing, Federal Agency, and Program Name - 84.010, U.S. Department of Education, Title I, Part A Federal Award Identification Number and Year - 241530 Pass through Entity - Michigan Department of Education Finding Type - Significant deficiency Repeat Finding - No Criteria - The Academy is required to maintain documentation that salaries and wages charged to a federal grant are supported with documentation that the time and effort of the employee was made under the cost objectives of the grant. This takes the form of either semiannual certifications for employees that work solely on the cost objective of a single federal grant or time and effort distribution records if the employee works on more than one cost objective. Condition - Of the thirty seven employees charged to the grant, two employees did not have semiannual certifications available. The Academy was able to provide alternative support for the allowability of these costs through review of the activities performed as compared to activities included in the approved grant budget. Questioned Costs - None Context - Two employees out of thirty seven employees charged to the grant did not have a semiannual certification. The Academy was able to provide alternative support for the allowability of the costs. Cause and Effect - Not maintaining and reviewing time and effort documentation could result in costs being charged to a grant that were not allowable. Recommendation - We recommend that the semiannual certification forms are filled out by the individuals who work on a single federally funded cost objective or personnel activity reports by employees that work on multiple cost objectives, and that these forms are reviewed the grant coordinator and reconciled to the underlying accounting records to ensure proper compliance with grant terms and Academy timekeeping policies. Views of Responsible Officials and Planned Corrective Actions - The Academy agrees with the recommendation and intends to implement the related procedures.